In May 2022, the government published the Levelling Up and Regeneration Bill. The Bill includes proposals aimed at further addressing empty properties through the application of council tax premiums.
From April 2025, we'll add 100% council tax premium to the bill for any property liable for council tax and classed as a second home, which means you'll pay double council tax on the property from Tuesday 1 April 2025.
The premium applies to second homes in the council tax list. A second home is one which is furnished but is no one’s main home.
The premium will not apply to:
- properties with an occupancy restriction which prevents the property being occupied at certain times of the year
- long-term furnished property lets which have been let to a residential tenant as their main home
- any dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat
- any dwelling where the liable person is living in another property as a requirement of their terms of employment. Proof will be required
The categories the government designates as exempt from the premium for a period of time include:
- properties where probate has been granted – premium will not apply until a year after
- properties which are unoccupied as the council tax payer is living in Armed Forces Accommodation – will not have to pay the premium whilst the criteria are met
- properties being actively marketed for sale or to let – will not have to pay the premium until a year after they are first marketed for sale. Proof will be required
- annexes forming part of a main property and used as part of that property - will not have to pay the premium whilst the criteria are met
If any of the above circumstances apply you will need to supply suitable proof.
If your property is not a second home or you believe this charge should not apply due to a circumstance detailed above, email: secondhomes@york.gov.uk. If you're unable to email, telephone: 01904 551558.
We realise that this may be an unwelcome additional charge to owners of a second home, we're are keen to reduce the number of empty properties to help meet the need for housing in York.